Internal Revenue Service Commissioner John Koskinen stated in a recent article that the agency will push the re-do button for…
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Tax-Exempt Status and Compliance
Response to Proposed Political Regulations is Unequivocally Negative—Left and Right
The Wall Street Journal ran an editorial earlier this week about the opposition that has stirred around the regulations proposed…
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IRS Steps Up Reporting Obligation for “Responsible Party” Changes
The IRS recently imposed new requirements to report a change in the identity of an organization’s “responsible party,” including use…
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990 Filing Requirements Can Trip Up Exempt Organizations, New and Old
Most people who work in the nonprofit sector are familiar to some degree with the Form 990—the information return that…
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Proposed 501(c)(4) Regulations: Black-and-White Definitions Provide Clarity, But Snag More Activity
The IRS recently issued proposed regulations that aim to more clearly define what 501(c)(4) organizations can permissibly do with respect…
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Exempt Organizations Project List Reflects Political Scandal
The IRS recently released its 2013-2014 Priority Guidance Plan, which contains 324 projects the IRS intends to work on during…
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On the Right Track: IRS Working Toward Interactive Form 1023
The IRS recently released its beta version of the interactive Form 1023, the i1023, designed to make applying for tax…
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Amateur Sports Organization’s Fundraising Structure Leads to Revocation of Status
The Tax Court recently upheld the IRS’ revocation of exempt status of a 501(c)(3) organization formed for the purpose of…
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IRS Ruling on Same-Sex Marriage Has Implications for Nonprofits
On the heels of the Supreme Court decision in U.S. v. Windsor earlier this summer, the IRS has issued a…
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For Many Charities in Limbo, Court Action Not a Practical Alternative
We have blogged and otherwise published previously about the extensive processing delays at the IRS that are affecting many new…
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